Provisional attachment to be lifted in absence of assessment order.

Case Details:

Issue – In the above case, petition was filed to release the operation of the following bank accounts and property and to quash and set-aside the provisional attachment orders dated 31.03.2021.

Held – It was held that no fresh attachment order has been passed and in such circumstances, on a plain reading of Section 83 of the Central Goods and Service Tax Act, 2017, the attachment order cannot continue and accordingly, the respondent was directed to lift the attachment.